Idaho Code § 72-407

Certain injuries deemed total and permanent.
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In case of the following injuries, if the employer disputes that the claimant is totally and permanently disabled, the burden of proof shall be on the employer to prove by clear and convincing evidence that the claimant is not permanently and totally disabled.
(1) The total and permanent loss of sight in both eyes.
(2) The loss of both feet at or above the ankle.
(3) The loss of both hands at or above the wrist.
(4) The loss of one (1) hand and one (1) foot.
(5) An injury to the spine resulting in permanent and complete paralysis of both legs or arms or of one (1) leg and one (1) arm.
(6) An injury to the skull resulting in incurable imbecility or insanity.
The above enumeration is not to be taken as exclusive.

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